The internationalization of accounting policy in soft-law context: the case of Renault, 1980-1984 / Philippe Touron

By:

Touron, Philippe [author]

Material type: Text

TextSeries: Accounting history review ; Volume 23, number 2,Oxfordshire: Taylor and Francis, 2013Content type:

text

Media type:

unmediated

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volume

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Summary: Drawing on institutional theory, this study analyses the internationalization of Renault's consolidated financial statements from 1981 to 1984. This involved the voluntary adoption of International Accounting Standards (IAS), subsequent changes of accounting policy and certification by an international auditor. The paper questions why a state-owned French company began to prepare its consolidated accounts in accordance with IAS and why it selected auditors from the ‘Big Eight’ firms. It is shown that the adoption of IAS was directly linked to internationalization and that accounting policy was loosely coupled to standards in a way that left room for earnings management.

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Item type	Current library	Call number	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HF5601 ACC (Browse shelf(Opens below))	SP17931	Not for loan	For in-house use only

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Drawing on institutional theory, this study analyses the internationalization of Renault's consolidated financial statements from 1981 to 1984. This involved the voluntary adoption of International Accounting Standards (IAS), subsequent changes of accounting policy and certification by an international auditor. The paper questions why a state-owned French company began to prepare its consolidated accounts in accordance with IAS and why it selected auditors from the ‘Big Eight’ firms. It is shown that the adoption of IAS was directly linked to internationalization and that accounting policy was loosely coupled to standards in a way that left room for earnings management.

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